GST Practitioner Enrollment: officers must follow statutory enrolment procedure and recheck unauthorised approvals, issuing notices where necessary. Direction concerns the processing and finalisation of applications for enrolment as GST Practitioners: DETCs (ST) must dispose pending applications in accordance with the statutory enrolment procedure and applicable rules, ensure authorisation requirements are observed before approval, re check any applications previously approved without proper authorisation and issue show cause notices where ineligibility is found; a Standard Operating Procedure applies and an action taken report must be submitted to Head Office.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST Practitioner Enrollment: officers must follow statutory enrolment procedure and recheck unauthorised approvals, issuing notices where necessary.
Direction concerns the processing and finalisation of applications for enrolment as GST Practitioners: DETCs (ST) must dispose pending applications in accordance with the statutory enrolment procedure and applicable rules, ensure authorisation requirements are observed before approval, re check any applications previously approved without proper authorisation and issue show cause notices where ineligibility is found; a Standard Operating Procedure applies and an action taken report must be submitted to Head Office.
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